are you fucking joking? You don't even know how the whoring business works? The Pimp just rents the facility, and the girls work there. The girls are treated as independent contractors so the Pimps do not have to pay into their CPF, medicare, etc. The girls pay for the rental of the rooms and maybe a cut to the Pimp. Therefore, even though you pay the pimp, he passes on the money to the girls, after keeping his cut for the room and what not. (this is the theory part, if the girl is a sex slave than all bets are off). Because this is a cash business, you don't need to ask for GST unless you planning to write it off against your company expense. See whether u got balls to do that or not lah.